Сверка каналов продаж и плана с расхождениями

SQL, по которому посчитано

WITH bounds AS (
    SELECT CAST(date_trunc('month', max(date)) AS DATE) AS last_month
    FROM sales
),
plan_agg AS (
    SELECT p.channel,
           SUM(p.revenue) AS plan_revenue
    FROM plan p
    CROSS JOIN bounds b
    WHERE p.month >= b.last_month - INTERVAL '11 months'
      AND p.month <= b.last_month
    GROUP BY p.channel
),
sales_agg AS (
    SELECT s.channel,
           SUM(s.revenue - COALESCE(s.returned_revenue, 0)) AS actual_revenue
    FROM sales s
    CROSS JOIN bounds b
    WHERE s.date >= b.last_month - INTERVAL '11 months'
      AND s.date < b.last_month + INTERVAL '1 month'
    GROUP BY s.channel
)
SELECT COALESCE(p.channel, s.channel) AS channel,
       ROUND(COALESCE(p.plan_revenue, 0), 2) AS plan_revenue,
       ROUND(COALESCE(s.actual_revenue, 0), 2) AS actual_revenue,
       ROUND(COALESCE(s.actual_revenue, 0) - COALESCE(p.plan_revenue, 0), 2) AS revenue_diff,
       ROUND(
           CASE WHEN COALESCE(p.plan_revenue, 0) = 0 THEN NULL
                ELSE COALESCE(s.actual_revenue, 0) / p.plan_revenue
           END, 4
       ) AS completion_ratio,
       CASE WHEN p.channel IS NULL THEN 'Нет в плане'
            WHEN s.channel IS NULL THEN 'Нет в продажах'
            ELSE 'Есть в обоих'
       END AS channel_status
FROM plan_agg p
FULL OUTER JOIN sales_agg s ON p.channel = s.channel
ORDER BY ABS(COALESCE(s.actual_revenue, 0) - COALESCE(p.plan_revenue, 0)) DESC
LIMIT 30